Shelby County Business Owner Arrested for Sales Tax Evasion and Theft
Monday, January 31, 2011 | 07:26am
MEMPHIS- The Tennessee Department of Revenue’s Special Investigations Section conducted the investigation that led to the Jan. 28, 2011 arrest of Nita Clinton, age 56, co-owner of Holmes Road Liquor, located at 567 E. Holmes Road, Memphis, Tenn. Clinton was arrested by deputies of the Shelby County Sheriff’s Department.
On Jan. 27, 2011, Clinton was indicted by a Shelby County Grand Jury on 12 Class E felony counts of Tax Evasion in violation of Tenn. Code Ann. Section 67-1-1440 and one Class C felony count of Theft of Property in violation of Tenn. Code Ann. Section 39-14-103. The indictment charges that from Jan. 1, 2007, through Nov. 30, 2007, Clinton willfully attempted to evade or defeat sales tax due the State of Tennessee in the amount of $24,201.59.
If convicted, Clinton could be sentenced to a maximum of two years in the state penitentiary and fined up to $3,000.00 for each count of tax evasion, and a maximum of six years in the state penitentiary and fined up to $10,000.00 for the count of theft of property.
“The Department of Revenue is committed to applying Tennessee’s tax laws and policies uniformly to all taxpayers to ensure a level playing field,” said Revenue Commissioner Richard H. Roberts. “The department cannot and will not allow people engaged in fraudulent tax activities to have a competitive advantage over honest business people.”
This case was pursued criminally by the department in cooperation with Shelby County District Attorney General Amy P. Weirich’s office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).
The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 91 percent of total state tax revenue. During the 2009-2010 fiscal year, the department collected $10.1 billion in state taxes and fees. In addition to collecting state taxes, the Department of Revenue collects taxes for local, county and municipal governments. During the 2009-2010 fiscal year, local government collections by the Department of Revenue exceeded $1.9 billion. In collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.TN.gov/revenue.